Is a First Aid Kit Tax Deductible for Tradies? | Trade Aid Kits

Short answer: yes. If you're a tradie, sole trader, or small construction business owner, a first aid kit used for work is claimable as a tax deduction under ATO guidelines.

Here's the full picture — including who can claim, how much, and what records you need to keep.

Why a first aid kit is tax deductible

The Australian Taxation Office (ATO) allows deductions for expenses that are directly related to earning your income. Safety and protective equipment falls clearly into this category — and a first aid kit is no different to safety glasses, steel caps, or a hard hat.

Under ATO guidance for tradies, protective and occupational health and safety equipment is deductible. A first aid kit carried in your ute, kept in your workshop, or maintained on a construction site is work-related safety equipment. It qualifies.

This applies whether you're a sole trader, a subcontractor, or a small construction business supplying kits for your crew.

Who can claim it

Sole traders and subcontractors get the most flexibility here. If you're running your own ABN, you can claim a broad range of business expenses — including first aid kits, safety gear, and even first aid training courses if you're a designated first aider on site.

Employees can also claim if they've paid for the kit themselves and weren't reimbursed by their employer. The expense still needs to be directly connected to your work — a kit kept in your work ute, on-site, or used for your trade qualifies.

Small construction businesses can claim kits as a business expense. If you're equipping multiple workers or vehicles, the full cost of kits supplied for the business is deductible.

How much can you claim

For items under $300, you can claim the full cost as an immediate deduction in the same financial year you bought it.

If you're buying in bulk for a larger crew, the total spend may exceed $300 as a combined purchase, in which case your accountant can advise on the best approach for your situation.

What records you need to keep

The ATO is straightforward about what you need to hold onto:

• A receipt or invoice showing what you bought, how much you paid, and when
• Evidence of work-related use — being a tradie with a kit in your work vehicle or on-site is self-explanatory, but keep it somewhere logical

Digital receipts are fine. An email confirmation from your order counts. You don't need anything elaborate — just proof of purchase and a reasonable connection to your trade work.

Keep records for at least five years.

The EOFY angle — why now is a good time to buy

If you've been putting off getting a proper kit sorted, the end of financial year (June 30) is the obvious prompt to pull the trigger. Buying before June 30 means the deduction lands in this financial year's return rather than next year's.

It also means you're going into the new financial year properly set up — compliant, organised, and with a kit that actually matches what a worksite demands.

A quick note on compliance

Beyond the tax angle, first aid kits are a legal requirement on Australian worksites under Safe Work Australia's Work Health and Safety (WHS) regulations. Construction is classified as a high-risk workplace, meaning your kit needs to match that risk level — not just be the closest thing from the chemist.

Trade Aid Kits are ARTG-registered medical devices designed specifically for construction, trade, and industrial environments. Every kit comes organised, weatherproof, and stocked with supplies suited to real worksite injuries — not paper cuts and headaches.

If your current kit is a generic green box that's been rattling around the ute for three years with half the bandaids used and never replaced, this is the year to fix that.

The bottom line